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PENGARUH PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA BEKASI

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ABSTRACT THE EFFECT OF RESTAURANT TAX REVENUE TOWARDS REGIONAL INCOME IN REVENUE DEPARTMENT OF CITY BEKASI. Written by: Alpha Yosafat Pandiangan NIM: 1032153 Regional Income was one source of local revenue derived from local taxes, levies, results of wealth management area, and local revenues other legitimate, collected and processed by the local government, the collection of local revenue have been set based on Local Regulation in accordance with legislation and the collection carried out by the Department of Revenue. Restaurant Tax receipts that contributed to the local tax was one of the local government revenue that increased local revenue and expenditure finance and development in the region. The intent and purpose of this study was to determine the state of the restaurant tax receipts, local revenue and Restaurant Tax effect on local revenue in Bekasi. Variables used as independent variables were Restaurant Tax and Revenue native to the areas as the dependent variable. This research uses descriptive method that used data from the Department of Local Revenue Bekasi City in order to obtain the information needed to analyze problems. From the results of statistical calculations that researchers had done the tax effects restaurants on revenue was as follows: the correlation coefficient of r = 0.722, which means the tax effects restaurants on revenue was robust and results of significance test showed that tୡ୭୳୬୲>t୲ୟୠ୪ୣ namely (5.831> 1.691), that means the restaurant tax had a significant impact on revenue and the coefficient of determination (KD = 52.06%), which means 52.06% restaurant tax effected on revenue, while 47.94% influenced by other factors beyond This study like other local taxes. Keywords: Restaurant tax, Regional income.